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Related briefings

Israel: Amendments to pension insurance allocation rules

After about a year of uncertainty about the pension insurance allocation ratios, the matter has now been resolved. A collective agreement has been signed between the Presidium of Israeli Business Organisations and the Histadrut Federation of Labour, which regulates the increase in the ratios of both the employee’s contribution and the employer’s contribution to the pension component in […]

Israel: Amendment of the Income Tax Ordinance

An amendment to the Income Tax Ordinance that was recently enacted obligates financial institutions to identify the residency and citizenship of their foreign account holders. The financial institutions are required to report the information to the Israel Tax Authority, so that the ITA can then relay that information to the relevant foreign tax authority. Consequently, provisions of the […]

Reverse vesting and holdback – good news for entrepreneurs?

In the world of high tech and Israeli tax there has been some uncertainty as to whether entrepreneurs, whose shares are subject to a reverse vesting mechanism or a holdback upon their sale, should be paying income or capital gains tax. Earlier this month the Israel Tax Authority published a draft circular presenting its position […]

Israel: reverse vesting and holdback – good news for entrepreneurs?

Originally printed in The Times of Israel BY ARIELLA DREYFUSS “In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin strikes again. However, in the world of high tech and Israeli tax there has been some uncertainty as to whether entrepreneurs, whose shares are subject to a reverse vesting mechanism […]

Israel: foreign construction companies get green light

In March 2016 the government adopted the housing cabinet’s recommendations regarding criteria for allowing foreign construction companies to begin operating in Israel. This move is one of the government’s strategies for increasing the volume of residential construction in Israel. The government decided, inter alia, to publish a federal RFP (request for proposal), containing the threshold requirements […]

Latest Briefings

Jersey: The Trusts Law 2018 – An insight

By Siobhan Riley, Andreas Kistler The Trusts (Amendment No. 7) (Jersey) Law 2018 (the Amendment Law), which came into force on 8 June 2018, reÊnes and further enhances Jersey’s trusts legislation, the Trusts (Jersey) Law 1984 (the Law). Since its introduction in 1984, the Law has been amended and updated periodically, the last changes having been made […]

Trust legislation in Guernsey

By Russell Clark Much of Guernsey’s economic success over the past 50 years or so has been largely due to its adaptability and flexibility to react to changing market situations and conditions. This adaptability is no better illustrated than by the island’s willingness to amend and review legislation to ensure that it retains its position within […]

Jersey lodges the draft Taxation Law 201

Jersey has lodged the draft Taxation (Companies – Economic Substance) (Jersey) Law 201- (the “Law”). The Law, once adopted, is intended to meet the commitment made by Jersey to address certain concerns raised by the EU Code of Conduct Group on Business Taxation (the “Code Group”) in relation to the need for relevant businesses to […]

Bulgaria: Companies required to register their beneficial owners by February 2019

By Gergana Roussinova Companies have until 1 February 2019 to register their beneficial owners in the Bulgarian Commercial Register and Register for Non-profit Legal Persons (the “Commercial Register“). This obligation comes as a result of the adoption of a new Law on the measures against money laundering in March this year (the “AML Law“). Who is obligated under […]

Importance of prohibition on the collateral use of disclosed documents

By Sonia Tolaney, Sandy Phipps CPR 31.22 provides that disclosed documents may be used only for the purpose of the proceedings in which they were disclosed without the consent of the disclosing party or the Court’s permission. It is well established that this rule, known as the collateral use prohibition, applies both to the disclosed documents themselves […]

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Consumer finance expert joins Eversheds

Eversheds has appointed consumer finance specialist Clare Hughes as a partner in its London office. She joins from TLT, where she was a partner and head of financial services regulation. Hughes is also a trained barrister and has previously worked as a specialist consumer lawyer at the Office of Fair Trading. Her practice focuses on […]

Anya Proops

Information law in the ascendant

Two very different judgments confirm what many lawyers have known for years about information law. It’s not often one gets to write about how the law touches on both the epistolary activities of a future monarch and the secret internet tracking activities of an online behemoth. However, the almost simultaneous handing down of two landmark information […]

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Djibouti: Gibson Dunn partner found to have ‘deliberately misled court’

Gibson Dunn & Crutcher has suspended Dubai partner Peter Gray and removed him from its website after he was found to have deliberately misled the court in a 2013 case between the Republic of Djibouti and wealthy businessman, Abdourahman Boreh, on Monday. A spokesperson for the firm said it was “very disappointed” in Gray’s conduct, […]

Accelerated payment solution for SMEs: Walker Morris smooths the path

Commercial and technology lawyers at law firm Walker Morris advised PROACTIS on its collaboration agreement with Inspired Capital plc to develop an accelerated payment facility for UK SMEs. Wetherby-based PROACTIS is a global spend control and e-procurement specialist. The collaboration agreement with Inspired will enable the parties to work together. Mike Stevens and David Laville, […]

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